M/S. ARIHANT CHERITABLE TRUST,INDORE vs. THE ITO (TDS)-1, INDORE

In the result, we find no force in the ground of the Revenue, hence dismissed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

TDS at the rate of 2% under section 194C of the Income-Tax Act, 1961 pursuant to a contract entered into between the appellant and M/s Hoswin Incinerator Private Limited. 1.4.1] The Ld CIT(A)-1, Indore dismissed the appeal filed by the appellant observing that the appellant failed to controvert the findings of the assessing officer given at Para

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194J of the Act is not attracted in the case of "revenue sharing contract". According to Respondent No.1, in such contracts there is only sharing of revenue and, therefore, payments by revenue sharing cannot constitute "fees" under Section 194J of the Act. This submission is not accepted by the Department. We leave it there because this submission

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194J of the Act is not attracted in the case of "revenue sharing contract". According to Respondent No.1, in such contracts there is only sharing of revenue and, therefore, payments by revenue sharing cannot constitute "fees" under Section 194J of the Act. This submission is not accepted by the Department. We leave it there because this submission

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194J of the Act is not attracted in the case of "revenue sharing contract". According to Respondent No.1, in such contracts there is only sharing of revenue and, therefore, payments by revenue sharing cannot constitute "fees" under Section 194J of the Act. This submission is not accepted by the Department. We leave it there because this submission

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

2 to s. 9(1)(vii) would also have to be construed as involving a human element • The expression 'technical service' would have reference to only technical service rendered by a human. Page 36 of 65 ITA No. 415/Ind/2014 & 265/Ind/2018 – AY 2010-11 M/s Vodafone Idea Ltd. (Formerly M/s Idea Cellular Ltd.) • MTNL or other companies do not provide

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE CIT (TDS), BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

2 to s. 9(1)(vii) would also have to be construed as involving a human element • The expression 'technical service' would have reference to only technical service rendered by a human. Page 36 of 65 ITA No. 415/Ind/2014 & 265/Ind/2018 – AY 2010-11 M/s Vodafone Idea Ltd. (Formerly M/s Idea Cellular Ltd.) • MTNL or other companies do not provide

M/S. BIRLA CORPORATION LTD., UNIT SATNA CEMENT WORKS,SATNA vs. ITO (IT & TP), BHOPAL

In the result, Assessee’s appeals

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

TDS under section 195. 13. We notice that to give effect to the order of this Tribunal dated 24.12.2014 proceedings were initiated by ITO (IT&TP), Bhopal in the case of the appellant. As per para 58 of the ITAT's order, it was held by the ITAT that the scope of Section 5(2

M/S. BIRLA CORPORATION LTD., UNIT SATNA CEMENT WORKS,SATNA vs. ITO (IT & TP), BHOPAL

In the result, Assessee’s appeals

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

TDS under section 195. 13. We notice that to give effect to the order of this Tribunal dated 24.12.2014 proceedings were initiated by ITO (IT&TP), Bhopal in the case of the appellant. As per para 58 of the ITAT's order, it was held by the ITAT that the scope of Section 5(2

CMM KETI JV,INDORE vs. ITO 1(3), INDORE, INDORE

Appeal is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Cmm Keti Jv, Income-Tax Officer, 108, Shalimar Corporate 1(3), Center, Indore. बनाम/ 8-B, South Tukoganj, Vs. Indore. (Assessee/Appellant) (Revenue/Respondent) Pan: Aakfc7524K Assessee By Shri Shashank Sharma, Ca & Shri Prakash Gupta, Ca Revenue By Shri Sanjeev H. Bhagat, Sr. Dr Date Of Hearing 11.12.2024 Date Of Pronouncement 20.01.2025

section 40A(2)(b). 3. The Hon’ble Commissioner of Income-tax (Appeals) has erred in adding flat rate of 2% of turnover on ad-hoc basis solely on assumption and presumption which is baseless and not justifiable.” 7. In Ground No. 2 & 3, the assessee has precisely challenged the addition of Rs. 1,03,58,079/- made

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-1, INDORE vs. SHRI RITESH JAIN, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani & It(Ss)Ano.14/Ind/2022 (Assesssment Year 2011-12

2 raise by the appellant challenging addition of unsecured loans of Rs. 3,40,00,000/- and interest of Rs. 30,60,000/- on the same. My observations and findings after carefully going through the assessment order, remand report of Ld. AO on additional grounds of appeal and written submissions made by the appellant during the course of appellate proceedings

KRISHI UPAJ MANDI SAMITI,MANWAR DISTRICT DHAR vs. DEPUTY COMMISSIONER OF INCOME TAX-CPC TDS, GHAZIABAD

In the result, the ground of appeal is partly allowed

Bench: Shri Chandra Mohan Garg & Shri Manish Boradvirtual Hearing Assessment Year:2015-16 Krishi Upaj Mandi Samiti Dcit-Cpc-Tds, Manwar Distt. Dhar Ghaziabad बनाम/ (Appellant) (Respondent ) Vs. P.A. No. Bplk01589A Appellant By Shri Prakash Jain & Ms. Shreya Jain, Ars Revenue By Shri P.K. Singi, Sr. Dr Date Of Hearing: 28.07.2021 Date Of Pronouncement: 05.10.2021 आदेश / O R D E R Per Manish Borad, A.M: The Above Captioned Appeal Filed At The Instance Of The Assessee For Assessment Year 2015-16 Is Directed Against The Orders Of Ld. Commissioner Of Income Tax(Appeals)-I (In Short ‘Ld. Cit], Indore Dated 25.09.2017 Which Are Arising Out Of The Order U/S 200A Of The Income Tax Act 1961(In Short The ‘Act’) Dated

TDS statement and determine the tax payable and refund due but do not empower to levy late fee because the tax does not include the interest penalty and late fee which is clear from the barer reading of Section 2(43

RNG CONSTRUCTION CO,INDRA NAGAR vs. DCIT-CPC, CPC-BENGALURU

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshirng Construction Co. Dcit-Cpc बनाम/ 14, Sector-A, Vs. Indira Nagar, Mandideep (Assessee/Appellant) (Revenue/Respondent) Pan: Aaqfr9084B Assessee By Shri Yashwant Sharma, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 28.08.2025 Date Of Pronouncement 29.08.2025

43,632/-). (iii) While the scrutiny-assessment was underway, the AO processed assessee’s return u/s 143(1) vide intimation dated 07.12.2019 at a total income of Rs. 70,39,780/- after making upward adjustments, namely (a) disallowance of Rs. 1,27,540/- on account of penal damages, (b) disallowance

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

tds on the basis of 26AS dated 19.09.2013 available. Further it is submitted that the assessee has made FDR with various bank and the same are auto renewed by the bank and the interest on FDR is 39 Mayank Welfare society ITANos.232 & 776/Ind/2018/17 accounted for on the basis of the information available in the 26AS statement and the amount

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

tds on the basis of 26AS dated 19.09.2013 available. Further it is submitted that the assessee has made FDR with various bank and the same are auto renewed by the bank and the interest on FDR is 39 Mayank Welfare society ITANos.232 & 776/Ind/2018/17 accounted for on the basis of the information available in the 26AS statement and the amount

SMT. SHWETA AGRAWAL,INDORE vs. THE PR. CIT-2, INDORE

In the result, appeal filed by the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2014-15

2,900 40-42 shares issued by Indira Securities Pvt. Ltd 9 Sale note Dt. 28/02/2014 for sale of 1,000 43 shares issued by Indira Securities Pvt. Ltd 10 Sale note Dt. 04/03/2014 for sale of 900 44-45 shares issued by Indira Securities Pvt. Ltd 7) That the assessee is acting as a broker/agent to various parties

DCIT-1(1), BHOPAL vs. M/S GLOBUS MEGA PROJECT PVT. LTD, BHOPAL

In the result, both the appeals filed by the Revenue are dismissed and C

43,123/- on account of unexplained expenditure as per the DVO report?" I.T.A Nos. 577 & 578/IND/2018 & Ors. A.Ys. 2010-11 & 2011-12 Page No 5 DCIT vs. M/s. Globus Mega Project Pvt. Ltd. 2. "Whether on facts and circumstances of the case, the Ld. CIT(A) was justified in deleting addition

DR. VINOD BHANDARI,INDORE vs. THE DCIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

TDS certificates, Self Assessment tax Challan already submitted on 2ih Aug 2013, enclosed again now. Further the tax is already appearing in the form 26as of the assessee so same can be verified from there. (Copy enclosed) 10.Please provide the copies of the Chalan of Bonus, Vat Tax, C.S.T paid in Head Office and Professional Tax, Bonus and Service Taxes

DR. VINOD BHANDARI,INDORE vs. THE ACIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

TDS certificates, Self Assessment tax Challan already submitted on 2ih Aug 2013, enclosed again now. Further the tax is already appearing in the form 26as of the assessee so same can be verified from there. (Copy enclosed) 10.Please provide the copies of the Chalan of Bonus, Vat Tax, C.S.T paid in Head Office and Professional Tax, Bonus and Service Taxes

SHRI VINOD BHANDARI,INDORE vs. THE PR.CIT-1, INDORE

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

TDS certificates, Self Assessment tax Challan already submitted on 2ih Aug 2013, enclosed again now. Further the tax is already appearing in the form 26as of the assessee so same can be verified from there. (Copy enclosed) 10.Please provide the copies of the Chalan of Bonus, Vat Tax, C.S.T paid in Head Office and Professional Tax, Bonus and Service Taxes